PENGARUH THIN CAPITALIZATION, FINANCIAL DISTRESS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020)

RAHAYU, NOVEL YULIA and Meirawati, Eka and Budiman, Anton Indra (2022) PENGARUH THIN CAPITALIZATION, FINANCIAL DISTRESS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to examine and analyze the effect of thin capitalization, financial distress, profitability, and firm size on tax avoidance. The type of data used in this study is secondary data in the form of the company's annual financial statements. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange during the 2018-2020 period. Sampling was done by purposive sampling method with a total sample of 189. The analysis technique used was multiple linear regression using the Software Statistical Program For Social (SPSS) version 25.0. The results of this study indicate that thin capitalization has a positive effect on tax avoidance, firm size has a negative effect on tax avoidance, while financial distress and profitability have no effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Thin Capitalization, Financial Distress, Profitability, Firm Size, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Novel Yulia Rahayu
Date Deposited:	13 Oct 2022 08:11
Last Modified:	13 Oct 2022 08:11
URI:	http://repository.unsri.ac.id/id/eprint/80799

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